2015 (4) TMI 780

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....e Appellants : Shri BB Sharma, DR For the Respondent : Shri Krishan Garg, Advocate ORDER Per Mr. R.K. Singh : Revenue has filed this Appeal against Order-in-Appeal No.1/BPL/2009, dated 12.01.2009 on the ground that Commissioner (Appeals) has set aside the penalty under Section 76 while upholding the penalties under Sections 77 and 78 of the Finance Act, 1994. Revenue has contended that....

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.... incidents of imposition of penalties are distinctively separate under the provisions of Sections 76 and 78 of the Act and also the judgement in the case of Bajaj Travels Ltd. Vs.CST [2012 (25) STR 417 (Del.)], where Delhi High Court also held that prior to 16.05.2008, the two Sections, i.e., 76 and 78 were in operation in two different fields and penalties were imposable under both in the course ....

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....M/s. Pannu Property Dealers, Ludhiana [2011 (24) STR 173 (P&H)] that even if technically, scope of sections 76 and 78 of the Act may be different, as submitted on behalf of the revenue, the fact that penalty has been levied under section 78 could be taken into account for levying or not levying penalty under section 76 of the Act. In such situation, even if reasoning given by the appellate authori....